State Education Department
Rome School for the Deaf and Batavia School for the Blind: Payroll Controls The Rome School for the Deaf and Batavia School for the Blind, which are operated by the State Education Department (Department), had respective payrolls for fiscal year 1998-99 of approximately $5 million and about $7 million. Payroll controls and procedures for the two schools are similar: the payroll is processed based on employee time sheets and other forms that authorize changes. Both recently converted their payroll processing to PaySR, which requires direct entry of payroll change transactions. It appears that both schools are processing accurate and authorized payrolls; however; they need controls for verifying that payroll transactions are correct and authorized at the time the biweekly payroll is certified. In addition, the business manager's access to PaySR conflicts with necessary separation of duties; and the maintenance of employee absence records needs improvement.
For a complete copy of Report 98-S-77 click here.
For a copy of the 90-day response click here.